2009 (10) TMI 701

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..... by the order of the Commissioner (Appeals) extending MODVAT credit of lubricants used in captive mines of the respondents herein who are manufacturers of cement, during the period from April, 1996 to March, 2000 in terms of Rule 57Q of the Central Excise Rules, 1944. 2. We have heard both sides. The rule as it stood at the material time covered lubricating oils as capital goods as per Sl. No. 1 .....

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